SUN HEALTHCARE GROUP INC
8-K/A, 1998-05-15
SKILLED NURSING CARE FACILITIES
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                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549


                                   FORM 8-K/A

                       PURSUANT TO SECTION 13 OR 15(d) OF
                       THE SECURITIES EXCHANGE ACT OF 1934





                                 Date of Report
                (Date of earliest event reported):  August 15, 1996


                            SUN HEALTHCARE GROUP, INC.
             (EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)



                   Delaware              1-12040              85-0410612
- --------------------------------------------------------------------------------
          State or other jurisdiction   Commission            IRS Employer
               of incorporation         File Number        Identification No.


                                101 Sun Avenue, N.E.
                           Albuquerque, New Mexico 87109
                     ----------------------------------------
                     (Address of Principal Executive Offices)


                         Registrant's Telephone Number,
                       Including Area Code:  (505) 821-3355


      This Amendment No. 1 to Current Report on Form 8-K consists of 4 pages.

Sun Healthcare Group, Inc. ("Sun," the "Company" or the "Registrant") hereby 
amends its Current Report on Form 8-K originally filed October 29, 1996 by 
deleting Exhibit 23.1 and replacing it with the Exhibit 23.1 contained herein.


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Item 7.    FINANCIAL STATEMENTS AND EXHIBITS


C.  Exhibits

    Exhibit 23.1   Consent of KPMG

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                                   SIGNATURES


          Pursuant to the requirements of the Securities Exchange Act of 1934,
Sun Healthcare Group, Inc. has duly caused this Current Report to be signed on
its behalf by the undersigned hereunto duly authorized.



Dated:  May 15, 1998                      SUN HEALTHCARE GROUP, INC.

                                           /s/ William C. Warrick
                                          ------------------------------------
                                          William C. Warrick
                                          Vice-President, Corporate Controller




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                                                        EXHIBIT 23.1


                                AUDITORS' CONSENT

TO THE BOARD OF DIRECTORS
SUN HEALTHCARE GROUP, INC.:


We consent to the incorporation by reference in the Registration Statements 
of Sun Healthcare Group, Inc. on Form S-8 (No. 33-80540 filed June 21, 1994, 
No. 33-93692 filed June 20, 1995 and No. 333-03058 filed April 1, 1996) of 
our report dated October 29, 1996, with respect to the balance sheet of 
Specified Rehabilitation Facilities of International Managed Health Care Inc. 
as at December 31, 1995 and the related statements of operations and cash 
flow for the twelve month period then ended, which report appears in the 
Current Report on Form 8-K/A-1 dated August 15, 1996.



/s/ KPMG 
Chartered Accountants


Toronto, Canada
October 29, 1996



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